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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Journal of Business, Accounting and Finance
Maman Nurachman
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Analysis of the Role of Internal Audit Implementation in Improving the Quality of Financial Statements Sumedang Regency Government (Case Studies on Sumedang Regency Government) Andi Ahmad Nugroho; Maman Nurachman
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine how the implementation of internal audit in improving the quality of financial statements of the Sumedang Regency Government. The object of this study is the Sumedang Regency Inspectorate, the method used in this study is a qualitative descriptive method, which is research that is included in the type of qualitative research. Research is expected to reveal facts, circumstances, phenomena, variables and circumstances that occur when the research runs and present what it is. The results of the research obtained show that the implementation of the Financial Statement Audit by the Inspectorate has been carried out well. The conclusion of this study is the preparation of Financial Statements based on the implementation of Financial Statement audits by the Inspectorate in accordance with applicable provisions and procedures
DETERMINANTS OF MANUFACTURING FIRM VALUE: AN EMPIRICAL STUDY ON THE INDONESIA STOCK EXCHANGE Tiana Fenny Krisdina; Ahmad Andy Adinegara; Maman Nurachman
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/2xnbsa02

Abstract

This study aims to investigate the determinants of manufacturing firm value on the Indonesia Stock Exchange during the 2021-2024 period. By integrating signaling and trade-off theories, this research examines the impact of liquidity, leverage, and profitability on Price to Book Value (PBV). Utilizing a quantitative approach with purposive sampling, a final sample of 185 observations was analyzed using multiple linear regression via SPSS 25. The empirical results indicate that, simultaneously, liquidity, leverage, and profitability significantly influence firm value. Partially, the study finds that liquidity has no significant effect on firm value, suggesting that investors perceive high cash holdings as unproductive assets. Conversely, both leverage and profitability exert a positive and significant impact, with profitability emerging as the most dominant predictor. These findings imply that market appreciation is primarily driven by a firm's earnings capacity and strategic capital structure. This research provides valuable insights for investors and corporate managers in optimizing financial performance to maximize shareholder wealth in emerging markets.
Co-Authors Ahmad Andy Adinegara Andi Ahmad Nugroho Tiana Fenny Krisdina